TCRM3380 - The Business Risk Review (BRR+): Business Risk Review (BRR+) Assessment indicators: Maintaining the audit trail

CCMs must ensure that they maintain a robust audit trail to support the decision they have made following the BRR+. This should include:

  • the Customer Overview (CO) Document
  • a completed overall Business Risk Review (BRR+) template containing comments and risk ratings from each relevant tax regime
  • notes of discussions with specialists, including colleagues outside LB, where appropriate, to support the overall risk markings
  • notes of meetings with the customer to discuss and agree the BRR+ across all tax regimes
  • notes of meetings (at least yearly) with the customer to discuss the customer바카라 사이트™s tax affairs and compliance
  • copies of the customer바카라 사이트™s documented tax strategy (if there is one);
  • details of any intervention activity which has contributed to the CCM바카라 사이트™s assessment of risk
  • any evidence of customer바카라 사이트™s internal governance, including the SAO certificate and the results of any tax or audit specialist activity on the company바카라 사이트™s accounting arrangements
  • for customers changing to or from Low Risk or High Risk, the BRR+ Customer Risk Category Amendment Template, as located in TCRM6000